- A registered person shall not be allowed
to furnish the details of outward supplies of goods or services or both
under section 37 in FORM GSTR-1, if he has not furnished the return
in FORM GSTR-3B for preceding two months;
- A registered person, required to furnish return
for every quarter under the proviso to sub-section (1) of section 39, shall
not be allowed to furnish the details of outward supplies of goods or
services or both under section 37 in FORM GSTR-1 or using the invoice
furnishing facility, if he has not furnished the return in FORM
GSTR-3B for preceding tax period;
- A registered person, who is restricted from
using the amount available in electronic credit ledger to discharge his
liability towards tax in excess of ninety-nine per cent. of such tax
liability under rule 86B, shall not be allowed to furnish the details of
outward supplies of goods or services or both under section 37 in FORM
GSTR-1 or using the invoice furnishing facility, if he has not furnished
the return in FORM GSTR-3B for preceding tax period.”.
- GST e-invoice system
completed journey of 3 months; Enabled more than 37000 tax payers to
generate more than 1680 Lakh Invoice Reference Numbers (IRNs), 603 Lakhs
e-invoices generated in December 2020 as compared to 589 lakhs in November
2020
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